The study aimed to identify the challenges of distance learning mathematics for the middle school and recommendations for development from the point of view of mathematics teachers. The study used the descriptive approach and questionnaire as a tool for the study. The study sample consisted of (96) mathematics teachers engaged in the intermediate stage in the Makkah Administration Education Office, and the results showed that there are major challenges in teaching mathematics remotely for the intermediate stage, and that the most important challenge is “the dependence of some learners on others in the login processes and completing tasks." In distance learning mathematics, the frequent absence of learners and their neglect of mathematics lessons in distance learning, which affects their academic level, the weak follow-up and feedback by families to their children in learning mathematics remotely, and there is a great need to develop distance learning mathematics for the middle stage, and one of the most important results is What the study concluded was providing technical devices and an Internet connection to those who do not have them, and reducing educational content in terms of focusing on quality and not quantity in the learning systems used to teach mathematics remotely, including assignments, activities, etc. School principals, teachers, school principals, and supervisors focus on learning outcomes through Distance education. The study recommended establishing distance education centers in education departments, working to develop adaptive learning management systems, Entrusting supervision and management of distance education to specialists in the field of educational technology